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Richard Sloan from the University of Michigan was first to document what is referred to as the "accrual anomaly". His 1996 paper found that shares of companies with small or negative accruals vastly outperform (+10%) those of companies with large ones.
BCPG PCL's Sloan Ratio for the quarter that ended in Jun. 2026 was 0.50%.
As of Jun. 2026, BCPG PCL has a Sloan Ratio of 0.50%, indicating the company is in the safe zone and there is no funny business with accruals.
A former University of Michigan researcher, Richard Sloan's 1996 paper found that shares of companies with small or negative accruals vastly outperform (+10%) those of companies with large ones. In fact, for the 40-year period between 1962 and 2001, buying the lowest accrual companies and shorting the highest accrual companies resulted in an average annual compounded return of 18%, more than double the S&P 500's 7.4% annual return over the same period.
If the Sloan Ratio is between -10% and 10%, the company is in the safe zone and there is no funny business with accruals.
If the Sloan Ratio is less than between -25% and -10% on the negative side, and between 10% and 25% on the positive side, this is a warning stage of accrual build up.
If the Sloan Ratio is less than -25% or greater than 25%, and this ratio is consistent over several quarters or even years, be careful. Earnings are highly likely to be made up of accruals.
As of Jun. 2026, BCPG PCL has a Sloan Ratio of 0.50%, indicating the company is in the safe zone and there is no funny business with accruals.
BCPG PCL Sloan Ratio % Related Terms
BCPG PCL Sloan Ratio % Historical Data
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The historical data trend for BCPG PCL's Sloan Ratio % can be seen below:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
For the Utilities - Renewable subindustry, BCPG PCL's Sloan Ratio %, along with its competitors' market caps and Sloan Ratio % data, can be viewed below:
* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.
BCPG PCL Sloan Ratio % vs Utilities - Independent Power Producers Industry
For the Utilities - Independent Power Producers industry and Utilities sector, BCPG PCL's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where BCPG PCL's Sloan Ratio % falls into.
Earnings contain a lot of non cash earnings which is called accruals. The Sloan ratio is a way to identify firms with low non-cash or accrual-derived earnings relative to their cash flow.
BCPG PCL's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
BCPG PCL's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 16.703 (Sep. 2025 ) + 19.67 (Dec. 2025 ) + 19.365 (Mar. 2026 ) + 4.08 (Jun. 2026 ) = €59.8 Mil.
BCPG PCL's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 33.636 (Sep. 2025 ) + 24.583 (Dec. 2025 ) + 14.21 (Mar. 2026 ) + 7.843 (Jun. 2026 ) = €80.3 Mil.
BCPG PCL's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -22.615 (Sep. 2025 ) + -1.868 (Dec. 2025 ) + 5.861 (Mar. 2026 ) + -9.159 (Jun. 2026 ) = €-27.8 Mil.
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
BCPG PCL (STU:8BCN) has a Sloan Ratio % of 0.50% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on BCPG PCL and its competitors.
Is BCPG PCL's Sloan Ratio % too high?
BCPG PCL's current Sloan Ratio % is 0.50%. Overall, BCPG PCL has a GF Score™ of 76/100, reflecting its overall financial health beyond just this single metric.
How does BCPG PCL's Sloan Ratio % compare to competitors?
BCPG PCL's Sloan Ratio % of 0.50% can be compared against companies in the Utilities - Independent Power Producers industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Sloan Ratio % for an Utilities - Independent Power Producers company?
A good Sloan Ratio % depends on the Utilities - Independent Power Producers industry context. However, Sloan Ratio % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Sloan Ratio % mean?
A high Sloan Ratio % can signal that a stock is expensive relative to its fundamentals. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on BCPG PCL and its competitors. BCPG PCL's current Sloan Ratio % is 0.50%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is BCPG PCL stock overvalued right now?
BCPG PCL (STU:8BCN) has a current Sloan Ratio % of 0.50%. The stock's GF Value™ is €0.02, compared to a current price of €0.03 — trading 32.5% above its estimated fair value. The current Sloan Ratio % is 0.50%. BCPG PCL's overall GF Score™ is 76/100 with 8 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Sloan Ratio % calculated?
Sloan Ratio % is calculated from a company's financial statements. For BCPG PCL (STU:8BCN), the current Sloan Ratio % is 0.50% as of Jun. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Is BCPG PCL (STU:8BCN) Overvalued in 2026?
Based on GuruFocus' analysis, BCPG PCL stock appears to be overvalued.
The current stock price of €0.03 is trading 32.5% above its estimated GF Value™ of €0.02.
Key valuation signals for STU:8BCN:
Sloan Ratio %: 0.50%
GF Value™: €0.02 vs. price of €0.03 (32.5% above fair value)
No single metric tells the full story. See the STU:8BCN stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
BCPG PCL operates in clean and environmentally friendly renewable power businesses. Its activities include the production and distribution of electricity from green energy, including other related products and services, and investment in alternative energy businesses. Its businesses include renewable energy with solar power, hydropower, wind power, and natural gas. Its green businesses are Power Business, Smart Energy Solutions, and Infrastructure. The Group has two reportable segments: production and distribution of electricity, and oil storage and seaport services. Geographically, the business presence is across Thailand, Laos, Taiwan, and Japan, of which Thailand accounts for the majority of the revenue.
76GF Score
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